1. Each property tax and local education tax imposed by the defendant against the plaintiff (attached Form 1) shall be imposed on the plaintiff.

1. Details of the disposition;

A. On June 21, 2008, the deceased B (hereinafter “the deceased”) died with the Plaintiff, C, D, and E, a child of his/her heir.

B. On October 10, 2008, the Plaintiff, C, D, and E drafted a written agreement on division of inherited property (Evidence 7-1 of the Evidence No. 7) with respect to each land listed in the Nos. 1 through 10 of the list of inherited property (hereinafter “instant land”) (hereinafter “instant land”), stating that “the instant land shall be owned independently by D, and the Plaintiff, C, and E shall waive inherited property.”

C. D filed a return of inheritance tax with the Director of the Korea Tax Office on December 22, 2008 on the premise that he/she independently inherited the instant land, and on April 2, 2009, he/she paid acquisition tax and registration tax on the instant land to the Defendant.

D The registration of joint inheritance was completed on December 26, 201 with respect to the instant land in the name of the Plaintiff, C, D, and E in the name of the Plaintiff, C, D, and E, while the registration of ownership transfer was not completed due to inheritance.

E. From 2009 to 2011, the Defendant imposed the property tax and local education tax on D with respect to the instant land from 2009 to 201. From the date the above joint inheritance registration was completed (the portion reverted to the year 2012), the Defendant imposed the property tax and local education tax on the Plaintiff, C, D, and E, one-fourth each.

The disposition of this case (the date of the disposition is September 10 of each year) is specified (attached Form 1). The detailed details of the disposition of this case (the date of the disposition is September 10 of each year) are as shown in the list of disposition.

[Ground of recognition] Each entry of Gap evidence Nos. 1 through 8, 10 through 13, 15, 16, and the purport of the whole pleadings

2. Whether the disposition is lawful;

A. The Plaintiff’s assertion was not served with a tax payment notice on the instant disposition.

Even if served, this was served.

Even if the Plaintiff did not inherit the instant land following the agreement on the division of inherited property, the Local Tax Act regarding the instant land.